Written Question·Treasury·UIN 75056

Tourism: VAT

Tabled: 4 September 2025
Answered: 11 September 2025

Question

Dame Caroline Dinenage

ConservativeGosport

To ask the Chancellor of the Exchequer, how much VAT was refunded to international visitors as a result of the Government's Shop and Ship retail export scheme in 2019, 2023 and 2024.

Answer

Dan Tomlinson
Goods purchased in the UK and subsequently exported outside the UK, whether by the business or the consumer, may be eligible for VAT zero-rating, provided that the relevant conditions are met, and appropriate evidence of export is retained. However, as su...

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